The Commissioner Of Customs v. M/S.Jacks Metals (P) Ltd.,

In the High Court of Judicature at Madras Dated : 24.9.2018 Coram :

The Honourable Mr.Justice T.S.SIVAGNANAM and The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN Civil Miscellaneous Appeal No.2038 of 2007 The Commissioner of Customs & Central Excise, Coimbatore-18.

..Appellant Vs 1.M/s.Jacks Metals (P) Ltd., Coimbatore-641654.

2.The Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, No.26, Haddows Road, Chennai-6.

...Respondents

APPEAL under Section 35G of the Central Excise Act, 1944 against final order Nos.1095-107/2006 on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai dated 27.11.2006.

For Appellant :

Mr.T.R.Senthilkumar, SSC For Respondent-1 :

M/s.Lakshmi Kumaran Sridharan Judgment was delivered by T.S.SIVAGNANAM,J The appeal by the Revenue has been directed against the final order passed by the Customs, Excise and Service Tax Appellate Tribunal dated 25.10.2006. The appeal has been admitted on 19.9.2007 on the following substantial questions of law :

"(i) Whether the Tribunal is right in modifying its own order passed under Section 35C of the Central Excise Act, 1944 ? And (ii) Whether the Tribunal is right in holding that the Adjudicating Authority delegated piece of adjudication work to the https://hcservices.ecourts.gov.in/hcservices/

jurisdictional Assistant Commissioner ?"

2. The learned Senior Standing Counsel for the appellant seeks permission to withdraw the above appeal based on the Board's monetary policy circular. He would submit that on account of the monetary limit in this appeal, which is lesser than the threshold fixed by the Board's circular dated 11.7.2018, he has been instructed to withdraw the appeal.

3. The said submission of the learned Senior Standing Counsel for the Revenue is placed on record. The above civil miscellaneous appeal is dismissed as withdrawn and the substantial questions of law framed in this appeal are left open. No costs.

Sd/- Assistant Registrar(CO) //True copy// Sub Assistant Registrar RS To The Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, No.26, Sastri Bhavan Annexe Building, Haddows Road, Chennai-6. +1cc to Mr.Lakshmikumaran, Advocate SR.No.66934 +1cc to M/s.T.R.Senthilkumar, Advocate SR.No.66045 CMA.No.2038 of 2007 GMY(17/10/2018) https://hcservices.ecourts.gov.in/hcservices/